Title 26 — Internal Revenue Code

Every section of Title 26 of the United States Code, internal revenue code — 2,140 sections, full text, with the cases that cite each one.

• 26 U.S.C. § 2703 — Certain rights and restrictions disregarded
• 26 U.S.C. § 2704 — Treatment of certain lapsing rights and restrictions
• 26 U.S.C. § 2801 — Imposition of tax
• 26 U.S.C. § 3101 — Rate of tax
• 26 U.S.C. § 3102 — Deduction of tax from wages
• 26 U.S.C. § 3111 — Rate of tax
• 26 U.S.C. § 3112 — Instrumentalities of the United States
• 26 U.S.C. § 3113 — Repealed. Pub. L. 94–455, title XIX, §1903(a)(2), Oct. 4, 1976, 90 Stat. 1806
• 26 U.S.C. § 3121 — Definitions
• 26 U.S.C. § 3122 — Federal service
• 26 U.S.C. § 3123 — Deductions as constructive payments
• 26 U.S.C. § 3124 — Estimate of revenue reduction
• 26 U.S.C. § 3125 — Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
• 26 U.S.C. § 3126 — Return and payment by governmental employer
• 26 U.S.C. § 3127 — Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
• 26 U.S.C. § 3128 — Short title
• 26 U.S.C. § 3131 — Credit for paid sick leave
• 26 U.S.C. § 3132 — Payroll credit for paid family leave
• 26 U.S.C. § 3133 — Special rule related to tax on employers
• 26 U.S.C. § 3134 — Employee retention credit for employers subject to closure due to COVID–19
• 26 U.S.C. § 3201 — Rate of tax
• 26 U.S.C. § 3202 — Deduction of tax from compensation
• 26 U.S.C. § 3211 — Rate of tax
• 26 U.S.C. § 3212 — Determination of compensation
• 26 U.S.C. § 3221 — Rate of tax
• 26 U.S.C. § 3231 — Definitions
• 26 U.S.C. § 3232 — Court jurisdiction
• 26 U.S.C. § 3233 — Short title
• 26 U.S.C. § 3241 — Determination of tier 2 tax rate based on average account benefits ratio
• 26 U.S.C. § 3301 — Rate of tax
• 26 U.S.C. § 3302 — Credits against tax
• 26 U.S.C. § 3303 — Conditions of additional credit allowance
• 26 U.S.C. § 3304 — Approval of State laws
• 26 U.S.C. § 3305 — Applicability of State law
• 26 U.S.C. § 3306 — Definitions
• 26 U.S.C. § 3307 — Deductions as constructive payments
• 26 U.S.C. § 3308 — Instrumentalities of the United States
• 26 U.S.C. § 3309 — State law coverage of services performed for nonprofit organizations or governmental entities
• 26 U.S.C. § 3310 — Judicial review
• 26 U.S.C. § 3311 — Short title
• 26 U.S.C. § 3321 — Imposition of tax
• 26 U.S.C. § 3322 — Definitions
• 26 U.S.C. § 3401 — Definitions
• 26 U.S.C. § 3402 — Income tax collected at source
• 26 U.S.C. § 3403 — Liability for tax
• 26 U.S.C. § 3404 — Return and payment by governmental employer
• 26 U.S.C. § 3405 — Special rules for pensions, annuities, and certain other deferred income
• 26 U.S.C. § 3406 — Backup withholding
• 26 U.S.C. § 3451_to_3456 — Repealed. Pub. L. 98–67, title I, §102(a), Aug. 5, 1983, 97 Stat. 369
• 26 U.S.C. § 3501 — Collection and payment of taxes
• 26 U.S.C. § 3502 — Nondeductibility of taxes in computing taxable income
• 26 U.S.C. § 3503 — Erroneous payments
• 26 U.S.C. § 3504 — Acts to be performed by agents
• 26 U.S.C. § 3505 — Liability of third parties paying or providing for wages
• 26 U.S.C. § 3506 — Individuals providing companion sitting placement services
• 26 U.S.C. § 3507 — Repealed. Pub. L. 111–226, title II, §219(a)(1), Aug. 10, 2010, 124 Stat. 2403
• 26 U.S.C. § 3508 — Treatment of real estate agents and direct sellers
• 26 U.S.C. § 3509 — Determination of employer's liability for certain employment taxes
• 26 U.S.C. § 3510 — Coordination of collection of domestic service employment taxes with collection of income taxes
• 26 U.S.C. § 3511 — Certified professional employer organizations
• 26 U.S.C. § 3512 — Treatment of certain persons as employers with respect to motion picture projects
• 26 U.S.C. § 4001_to_4003 — Repealed. Pub. L. 113–295, div. A, title II, §221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052
• 26 U.S.C. § 4041 — Imposition of tax
• 26 U.S.C. § 4042 — Tax on fuel used in commercial transportation on inland waterways
• 26 U.S.C. § 4043 — Surtax on fuel used in aircraft part of a fractional ownership program
• 26 U.S.C. § 4051 — Imposition of tax on heavy trucks and trailers sold at retail
• 26 U.S.C. § 4052 — Definitions and special rules
• 26 U.S.C. § 4053 — Exemptions
• 26 U.S.C. § 4061_to_4063 — Repealed. Pub. L. 98–369, div. A, title VII, §735(a)(1), July 18, 1984, 98 Stat. 980
• 26 U.S.C. § 4064 — Gas guzzler tax
• 26 U.S.C. § 4071 — Imposition of tax
• 26 U.S.C. § 4072 — Definitions
• 26 U.S.C. § 4073 — Exemptions
• 26 U.S.C. § 4081 — Imposition of tax
• 26 U.S.C. § 4082 — Exemptions for diesel fuel and kerosene
• 26 U.S.C. § 4083 — Definitions; special rule; administrative authority
• 26 U.S.C. § 4084 — Cross references
• 26 U.S.C. § 4101 — Registration and bond
• 26 U.S.C. § 4102 — Inspection of records by local officers
• 26 U.S.C. § 4103 — Certain additional persons liable for tax where willful failure to pay
• 26 U.S.C. § 4104 — Information reporting for persons claiming certain tax benefits
• 26 U.S.C. § 4105 — Two-party exchanges
• 26 U.S.C. § 4121 — Imposition of tax
• 26 U.S.C. § 4131 — Imposition of tax
• 26 U.S.C. § 4132 — Definitions and special rules
• 26 U.S.C. § 4161 — Imposition of tax
• 26 U.S.C. § 4162 — Definitions; treatment of certain resales
• 26 U.S.C. § 4171_to_4173 — Repealed. Pub. L. 89–44, title II, §205(b), June 21, 1965, 79 Stat. 140
• 26 U.S.C. § 4181 — Imposition of tax
• 26 U.S.C. § 4182 — Exemptions
• 26 U.S.C. § 4191 — Repealed. Pub. L. 116–94, div. N, title I, §501(a), Dec. 20, 2019, 133 Stat. 3118
• 26 U.S.C. § 4216 — Definition of price
• 26 U.S.C. § 4217 — Leases
• 26 U.S.C. § 4218 — Use by manufacturer or importer considered sale
• 26 U.S.C. § 4219 — Application of tax in case of sales by other than manufacturer or importer
• 26 U.S.C. § 4220_to_4225 — Repealed. Pub. L. 85–859, title I, §119(a), Sept. 2, 1958, 72 Stat. 1282
• 26 U.S.C. § 4221 — Certain tax-free sales
• 26 U.S.C. § 4222 — Registration
• 26 U.S.C. § 4223 — Special rules relating to further manufacture
• 26 U.S.C. § 4224 — Repealed. Pub. L. 89–44, title I, §101(b)(5), June 21, 1965, 79 Stat. 136
• 26 U.S.C. § 4225 — Exemption of articles manufactured or produced by Indians
• 26 U.S.C. § 4226 — Repealed. Pub. L. 94–455, title XIX, §1904(a)(4), Oct. 4, 1976, 90 Stat. 1811
• 26 U.S.C. § 4227 — Cross reference
• 26 U.S.C. § 4231_to_4234 — Repealed. Pub. L. 89–44, title III, §301, June 21, 1965, 79 Stat. 145
• 26 U.S.C. § 4241_to_4243 — Repealed. Pub. L. 89–44, title III, §301, June 21, 1965, 79 Stat. 145
• 26 U.S.C. § 4251 — Imposition of tax
• 26 U.S.C. § 4252 — Definitions
• 26 U.S.C. § 4253 — Exemptions
• 26 U.S.C. § 4254 — Computation of tax
• 26 U.S.C. § 4261 — Imposition of tax
• 26 U.S.C. § 4262 — Definition of taxable transportation
• 26 U.S.C. § 4263 — Special rules
• 26 U.S.C. § 4271 — Imposition of tax
• 26 U.S.C. § 4272 — Definition of taxable transportation, etc.
• 26 U.S.C. § 4281 — Small aircraft on nonestablished lines
• 26 U.S.C. § 4282 — Transportation by air for other members of affiliated group
• 26 U.S.C. § 4283 — Repealed. Pub. L. 101–508, title XI, §11213(e)(1), Nov. 5, 1990, 104 Stat. 1388–436
• 26 U.S.C. § 4286,_4287 — Repealed. Pub. L. 89–44, title III, §304, June 21, 1965, 79 Stat. 148
• 26 U.S.C. § 4291 — Cases where persons receiving payment must collect tax
• 26 U.S.C. § 4292 — Repealed. Pub. L. 94–455, title XIX, §1904(a)(9), Oct. 4, 1976, 90 Stat. 1812
• 26 U.S.C. § 4293 — Exemption for United States and possessions
• 26 U.S.C. § 4294,_4295 — Repealed. Pub. L. 94–455, title XIX, §1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812
• 26 U.S.C. § 4371 — Imposition of tax
• 26 U.S.C. § 4372 — Definitions
• 26 U.S.C. § 4373 — Exemptions
• 26 U.S.C. § 4374 — Liability for tax
• 26 U.S.C. § 4375 — Health insurance
• 26 U.S.C. § 4376 — Self-insured health plans
• 26 U.S.C. § 4377 — Definitions and special rules
• 26 U.S.C. § 4401 — Imposition of tax
• 26 U.S.C. § 4402 — Exemptions
• 26 U.S.C. § 4403 — Record requirements
• 26 U.S.C. § 4404 — Territorial extent
• 26 U.S.C. § 4405 — Cross references
• 26 U.S.C. § 4411 — Imposition of tax
• 26 U.S.C. § 4412 — Registration
• 26 U.S.C. § 4413 — Certain provisions made applicable
• 26 U.S.C. § 4414 — Cross references
• 26 U.S.C. § 4421 — Definitions
• 26 U.S.C. § 4422 — Applicability of Federal and State laws
• 26 U.S.C. § 4423 — Inspection of books
• 26 U.S.C. § 4424 — Disclosure of wagering tax information
• 26 U.S.C. § 4461 — Imposition of tax
• 26 U.S.C. § 4462 — Definitions and special rules
• 26 U.S.C. § 4471 — Imposition of tax
• 26 U.S.C. § 4471_to_4474 — Repealed. Pub. L. 89–44, title IV, §404, June 21, 1965, 79 Stat. 149
• 26 U.S.C. § 4472 — Definitions
• 26 U.S.C. § 4481 — Imposition of tax
• 26 U.S.C. § 4482 — Definitions
• 26 U.S.C. § 4483 — Exemptions
• 26 U.S.C. § 4484 — Cross references
• 26 U.S.C. § 4491_to_4494 — Repealed. Pub. L. 97–248, title II, §280(c)(1), Sept. 3, 1982, 96 Stat. 564
• 26 U.S.C. § 4495_to_4498 — Repealed. Pub. L. 105–34, title XIV, §1432(b)(1), Aug. 5, 1997, 111 Stat. 1050
• 26 U.S.C. § 4501 — Repurchase of corporate stock
• 26 U.S.C. § 4521 — Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
• 26 U.S.C. § 4531,_4532 — Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
• 26 U.S.C. § 4541,_4542 — Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
• 26 U.S.C. § 4551_to_4553 — Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
• 26 U.S.C. § 4561,_4562 — Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
• 26 U.S.C. § 4571,_4572 — Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
• 26 U.S.C. § 4581,_4582 — Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
• 26 U.S.C. § 4591_to_4597 — Repealed. Pub. L. 94–455, title XIX, §1904(a)(15), Oct. 4, 1976, 90 Stat. 1814
• 26 U.S.C. § 4601_to_4603 — Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
• 26 U.S.C. § 4611 — Imposition of tax
• 26 U.S.C. § 4612 — Definitions and special rules
• 26 U.S.C. § 4661 — Imposition of tax
• 26 U.S.C. § 4662 — Definitions and special rules
• 26 U.S.C. § 4671 — Imposition of tax
• 26 U.S.C. § 4672 — Definitions and special rules
• 26 U.S.C. § 4681 — Imposition of tax
• 26 U.S.C. § 4682 — Definitions and special rules
• 26 U.S.C. § 4701 — Tax on issuer of registration-required obligation not in registered form
• 26 U.S.C. § 4901 — Payment of tax
• 26 U.S.C. § 4902 — Liability of partners
• 26 U.S.C. § 4903 — Liability in case of business in more than one location
• 26 U.S.C. § 4904 — Liability in case of different businesses of same ownership and location
• 26 U.S.C. § 4905 — Liability in case of death or change of location
• 26 U.S.C. § 4906 — Application of State laws
• 26 U.S.C. § 4907 — Federal agencies or instrumentalities
• 26 U.S.C. § 4911 — Tax on excess expenditures to influence legislation
• 26 U.S.C. § 4912 — Tax on disqualifying lobbying expenditures of certain organizations
• 26 U.S.C. § 4940 — Excise tax based on investment income
• 26 U.S.C. § 4941 — Taxes on self-dealing
• 26 U.S.C. § 4942 — Taxes on failure to distribute income
• 26 U.S.C. § 4943 — Taxes on excess business holdings
• 26 U.S.C. § 4944 — Taxes on investments which jeopardize charitable purpose
• 26 U.S.C. § 4945 — Taxes on taxable expenditures
• 26 U.S.C. § 4946 — Definitions and special rules
• 26 U.S.C. § 4947 — Application of taxes to certain nonexempt trusts
• 26 U.S.C. § 4948 — Application of taxes and denial of exemption with respect to certain foreign organizations
• 26 U.S.C. § 4951 — Taxes on self-dealing
• 26 U.S.C. § 4952 — Taxes on taxable expenditures
• 26 U.S.C. § 4953 — Tax on excess contributions to black lung benefit trusts
• 26 U.S.C. § 4955 — Taxes on political expenditures of section 501(c)(3) organizations
• 26 U.S.C. § 4958 — Taxes on excess benefit transactions
• 26 U.S.C. § 4959 — Taxes on failures by hospital organizations
• 26 U.S.C. § 4960 — Tax on excess tax-exempt organization executive compensation
• 26 U.S.C. § 4961 — Abatement of second tier taxes where there is correction
• 26 U.S.C. § 4962 — Abatement of first tier taxes in certain cases
• 26 U.S.C. § 4963 — Definitions